Unaccounted goods at disclosed place of business are ‘secreted’

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Rajeev Traders Vs State Of U. P. (Allahabad High Court) Allahabad High Court held that once it was admitted that assessee had not recorded goods found stored at his disclosed place of business, in his books of account, a presumption of goods having been ‘secreted’ as per CGST Section 67 did arise. Upholding seizure of […]

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